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Licensing of software not taxable in India as royalty
Case Law Details
- Case Name
- CIT Vs Microsoft Corporation (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1997-98 and 1999-2000.
- Courts
- All High Courts, Delhi High Court
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CIT Vs Microsoft Corporation (Delhi High Court)
The amounts paid by resident Indian end-users/distributors to nonresident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India
Facts-
The appellant-Revenue submits that ITAT has erred in holding that licensing of software products of Microsoft in the Territory of India by the Respondent was no...
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